2 Appointed Days
1 The days appointed for the coming into force of Schedule 55 to the Finance Act 2009 (penalty for failure to make returns etc) in relation to a return falling within item 4 of the Table in paragraph 1 of that Schedule are—
(a) for paragraph 6C(5), (7), (8), (9) and (11) (amount of penalty: real time information for PAYE), 11th September 2014; and
Paragraphs 6B, 6C and 6D were inserted into Schedule 55 by paragraph 6 of Schedule 50 to the Finance Act 2013.
(b) for paragraphs 1, 6B, 6C(1) to (4), (6) and (10), 6D, 16 to 24, 26 and 27—
(i) 6th October 2014 in respect of returns which are required to be delivered to HMRC on or after that date by a Real Time Information employer which at 6th October 2014 is a large existing employer; and
(ii) 6th March 2015 in respect of returns which are required to be delivered to HMRC on or after that date where—
(aa) the Real Time Information employer is, at 6th October 2014, a small existing employer; or
(bb) a person becomes a new Real Time Information employer after 6th October 2014.
Schedule 55 has been relevantly amended by paragraphs 3 to 9 of Schedule 50 to the Finance Act 2013 (c. 29).
2 For the purposes of this article—
“HMRC” means Her Majesty’s Revenue and Customs;
“large existing employer” means a Real Time Information employer who employs at least 50 employees;
“new Real Time Information employer” means a Real Time Information employer to which HMRC issues an employer’s PAYE reference after 6th October 2014;
“Real Time Information employer” means a person who is within regulation 2A (real time information employer) of the Income Tax (Pay As You Earn) Regulations 2003, or who is treated by regulation 10 (application to agencies and agency workers), regulation 11 (application to pension payers and pensioners) or regulation 12 (application to other payers and payees) as an employer for the purposes of those Regulations;
“small existing employer” means a Real Time Information employer who employs no more than 49 employees.
S.I. 2003/2682 amended by S.I. 2003/822 and 2013/521; there are other amending instruments but none are relevant. Regulation 2A was inserted by regulation 4 of S.I. 2012/822 and has been amended by regulation 14 of S.I. 2013/521.
Regulations 10, 11 and 12 have been amended by regulation 7 of S.I. 2013/521 and regulation 11 has also been amended by regulation 5 of S.I. 2012/822.
3 For the purposes of paragraph (2) “employer’s PAYE reference” in relation to a Real Time Information employer means the combination of letters, numbers, or both, used by HMRC to identify a Real Time Information employer for the purposes of the Income Tax (Pay As You Earn) Regulations 2003 and the number which identifies that employer’s HMRC office.